CLA-2-44:OT:RR:NC:2:230
Ms. Elaine Schmidt
Tumac Lumber
805 SW Broadway
Suite 1500
Portland, OR 97205-3325
RE: The tariff classification of lumber core plywood from Ecuador
Dear Ms. Schmidt:
In your letter dated May 1, 2012, you requested a tariff classification ruling. The ruling was requested for lumber core plywood. A representative sample was submitted for our review.
The product, which you indicate will be imported in 4-foot by 8-foot by 18mm panels, consists of five layers laminated together under pressure. The core, which is composed of 12mm-thick strips of lumber that are edge-glued and butt-jointed together, is flanked by two veneers on either side; the inner ply is 2mm in thickness, and the face ply is less than 1mm thick. The grain of each ply runs at a 90-degree angle to that of the subsequent ply. You specify that the panels are constructed from various non-coniferous species of wood, including Brosimum utile (mulberry), Schizolobium parahybum (Tower Tree, Brazilian Fire Tree), Cordia alliodora (freijo), and Jacaranda copaia (jacaranda). You state that the panels will be cut to size and wrapped with paper to be incorporated into the interiors of recreational vehicles (RV’s).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The ENs to heading 4412 describe the term "plywood" as follows: Plywood consist(s) of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core". Because the panel consists of five sheets of wood, laminated under pressure, with the grains of the successive plies at an angle, the panels are within the scope of the term "plywood" of heading 4412, HTSUS. Due to their construction, the panels also fall within the scope of the term “blockboard” within the ENs to heading 4412, HTSUS: laminated wood in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.
The applicable subheading for the panels will be 4412.94.3160, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other (than wood flooring): Other (than certain enumerated species): Not surface covered. The rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division